LGDUHNDUDUODUÕ
ùdare KararlarÖ
*(/ú59(5*ú6ú*(1(/7(%/úøú6(5ú12
18.02.2014 Tarih ve 28917 6D\×O×5HVPL*azete
Mesken kira gelirine istisna
X\JXODQ×S X\JXODQPD\DFDù×QD
\|QeOLN WXWDU×Q WHVSLWLQGH FUHW
menkul sermaye irad×JD\ULPHnNXO VHUPD\H LUDG× LOH GLùHU Na]DQo YH LUDWODU×Q D\U× D\U× veya
ELUOLNWH HOGH HGLOPHVLQH EDN×lPDNV×]×Q HOGH HGLOHQ ND]DQo ve
LUDWODU×Q EUW WXWDUODU×Q×Q WRSODP×
GLNNDWH DO×QDFDNW×U 6|] NRQusu
WXWDU×Q WHVSLWLQGH VD\×ODQ EX Na]DQo YH LUDWODU×Q beyan edilip
edilmemesinin ya da bu ka]DQo
ve iratlara herhangi bir istisna
X\JXODQ×S
X\JXODQPDPDV×Q×Q
|QHPLEXOXQPaPDNWDG×U
2.1. Ticari, zirai veya mesleki
ND]DQF×Q× \×OO×N EH\DQQDPH LOH
ELOGLUPHN]RUXQGDRODQODULoLQLsWLVQDX\JXODPDV×
Ticari, zirai veya mesleki ka]DQF×Q× \×OO×N EH\DQQDPH\OH ELlGLUPHN]RUXQGDRODQODUV|]NRQusu istisnadan yararlanamayacakODUG×U
2.2. hFUHW PHQNXO VHUPD\H
LUDG× JD\ULPHQNXO VHUPD\HLUaG×
LOH GLùHU ND]DQo ve irat elde
HGHQOHULoLQLVWLVQDX\JXODPDV×
Gelir
Vergisi
Kanununun
PH]N€U PDGGHVLQGH VD\×O×
Kanunla yDS×ODQ GHùLüLNOLNOH LVWLsna haddinin ]HULQGH KDV×ODW elGH HGHQOHUGHQ DQ×ODQ .anunun
123
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$\U×FD *HOLU 9HUJLVL .DQXQunun 86/1-a maddesinde, ´Na]DQo YH LUDWODU×Q LVWLVQD KDGOHri
LoLQGH NDODQ N×VP×µ LoLQ \×OO×N Ee\DQQDPH YHULOPH\HFHùL GLùHU
JHOLUOHULoLQEH\DQQDPHYHULOPHVL
halinde bu gelirlerin beyannameye GDKLO HGLOPH\HFHùL EHOLrWLOPLüWLU
%XQD J|UH LVWLVQD KDGdi ]eULQGH KDV×ODW elde edilip beyan
edilmemesi veya eksik beyan
edilmesi durumunda bu istisnaGDQ \DUDUODQ×ODPD\DFDNW×U 0
kellefler, idarece herhangi bir
WHVSLW \DS×OPDdan |QFH VUesinde beyan etmedikleri veya s
resinde verdikleri beyannamede
yer almayan mesken kira gelirleULQL SLüPDQO×N YH ×VODK KNPOHri
dahil olmak ]HUH NHQGLOLNOHULnGHQVUHVLQGHQVRQUDYHUHFHNOHUL
beyanname ile beyan etmeleri
haOLQGHGHV|]NRQXVXLVWLVQDGDQ
yararlanabileceklerdir.
¶¶7LFDUL ]LUDL YH\D PHVOHNL Na]DQF×Q× \×OO×N EH\DQQDPH LOH ELldirmek mecburiyetinde olanlar
LOHLVWLVQDKDGGLQLQ]HULQde has×
lat elde edenlerden, beyan× geUHNLS JHUHNPHGLùLQH EDN×OPDNV×
]×Q D\U× D\U× veya birlikte elde ettiùL FUHW PHQNXO VHUPa\H LUDG×
gayrimenkul sermaye iraG× ile diùHUND]DQoYHLUDWODU×Q×QJD\ULVafi tutarlaU× WRSODP× QF
PDGGHGH\D]×O×tarifenin onF
diliminde FUHW JHOLUOHUL LoLQ \HU
alan tutaU× DüDQODU EX LVWLVQadan
faydalaQDPD]ODU··
QF PDGGHVLQGH \D]×O× tariIHQLQoQFGLOLPLQGHFUHWJeOLUOHULLoLQ\HUDODQWXWDU×Q\×O×
gelirlerinin
vergilendirilmesinde
HVDV DO×QPDN ]HUH 7/
]erinde FUHW PHQNXO VHrmaye
LUDG× JD\ULPHQNXO VHUPD\H LUDG×
ile GLùHU ND]DQo ve irat elde
HGHQOHU V|] NRQXVX LVWLVQDGDQ
yararlanamayaFDNODUG×U
VD\×O× Kanunun 5 inci
maddesi ile Gelir Vergisi Kanununun 21 inci maddesinin ikinci
I×NUaV× 1/1/2013 tarihinden sonra
HOGH HGLOHQ KDV×ODWODUD X\JXODnPDN ]HUH DüDù×GDNL üHNLOGH
GHùLüWLULOPLüWLU
Gelir Vergisi Kanununun 21
LQFL PDGGHVLQH J|UH ELQDODU×Q
mesken olarak kiraya verilmesinGHQ ELU WDNYLP \×O×QGD HOGH HGiOHQKDV×ODW×QEHOOLELUN×VP×Q×QJHOLU
vergisinden istiVQDROGXùXKNP
DOW×QDDO×QP×ü ROXSV|]NRQXVXLsWLVQDQ×Q X\JXODQPDV× da belli
üDUWODUDEDùODQP×üW×U
1. Yasal düzenleme
2. ùVWLVQDQÖQX\JXODQPDVÖ
31/5/2012 tarihli ve 6322 say×O×
$PPH $ODFDNODU×Q×Q 7DKVLO 8VuO
+DNN×QGD .DQXQ LOH %D]× KanunODUGD 'HùLüLNOLN <DS×OPaV×QD 'DLU
Kanunun 5 inci maddesi ile; 193
VD\×O× Gelir Vergisi Kanununun 21
LQFL PDGGHVLQGH GHùLüLNOLN \aS×OP×ü ROXS EX GHùLüLNOLùH LOLüNLQ
Do×NODPDODU EX 7HEOLùLQ NRQXVuQXROXüWXUPDNWDG×U
'LùHU WDUDIWDQ LVWLVQD KDGGiQLQ DOW×QGD HOGe edilen mesken
kira gelirleri, FUHW PHQNXO VHrPD\H LUDG× JD\ULPHQNXO VHUPa\HLUDG× ile diùHUND]DQove iratlaU×WRSODP×Q×QDQ×lan Kanunun 103
QF maddesinde yer alan tarifenin oQFGLOLPLQde FUHWJeOLUOHUL LoLQ EHOLUOHQHQ WXWDU× Dü×S
DüPDG×ù×QD EDN×OPDNV×]×Q \×OO×N
gelir vergisi beyannamesine daKLO HGLOPH\HFHNWLU 6|] NRQXVX Lstisna WXWDU× 284 seri nolu Gelir
9HUJLVL*HQHO7HEOLùL ile 2013 takYLP \×O×QGD HOGH HGLOHQ NLUD JHOLrlerine uygulanmak ]HUH7/
RODUDNWHVSLWHGLOPLüWLU
0HVNHQ NLUD JHOLULQLQ \DQ×nda
FUHW PHQNXO VHUPD\H LUDG×
gayrimenkul seUPD\H LUDG× ile di-
LGDUHNDUDUODUÕ
LGDUHNDUDUODUÕ
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\HUYHULOPLüROXS|UQHNOHUGHYHUiOHQJHOLUOHUEUWWXWDUODU× ile dikkaWHDO×QP×üW×U
Örnek 1- %D\ $ \×O×nda, konut olarak kiraya veUGLùL
dairesinden 5.000 TL kira geliri ile
ELUOLNWH WDPDP× tevkif yoluyla
vergiOHQGLULOPLü7/Lü\HULNLUD
geliri ve 40.000 TL mevduat faizi
elde etmiütir.
%D\$·Q×QHOGHHWWLùLNLUDJeOLULQH LVWLVQD X\JXODQ×S X\JXODnPD\DFDù×\×O×QGDHOGHHGilen kira gelirinin istisna haddi ]eULQGHROPDV×üDUW×\ODEH\DQHGLOLS
HGLOPH\HFHNOHULQH EDN×lPDNV×]×Q
D\U× D\U× YH\D ELUOLNWH PNellefin
HOGH HWPLü ROGXùX YDUVD FUHW
PHQNXOVHUPD\HLUDG×JD\ULPHnkul sermaye iraG× LOH GLùHU Na]DQoYHLUDWODU×Q×Q JD\ULVafi tutarODU× WRSODP×Q×Q *HOLU 9HUJLVL .aQXQXQXQ QF maddesinde
\D]×O× tarifenin oQF diliminde
FUHWJHOLUOHULLoLQEHOLUOHQHQWXWaU×
Dü×S DüPDG×ù×QD EDN×ODUDN WHspit
olunaFDNW×U
%XQD J|UH %D\ $·Q×Q 2013
\×O× LoHULVLQGH HOGH HWWLùL 7/·OLN mesken kira gelirinin istisna
haddi ]HULQGHROPDV×nedeniyle,
LVWLVQDGDQ \DUDUODQ×O×S \DUDUODQ×
ODPD\DFDù×Q×Q WHVSLWLQGH EX WuWDU GD KHVDSODPD\D NDW×ODFDN
ROXS HOGH HGLOHQ WP JHOLU Na]DQo YH LUDWODU WRSODP×Q×Q GD
7/·\L DüPDV× durumunda
istisnadDQ \DUDUODQ×OPDV× V|] NoQXVXROPD\DFDNW×U
'ROD\×V×\OD \×O× LoHULVLQGH
HOGHHWWLùLJHOLUWRSOaP×(40.000 +
40.000 + 5.000 =) 85.000 TL, 2013
\×O× EDN×P×QGDQ *HOLU 9HUJLVL .aQXQXQXQ QF maddesinde
\D]×O× tarifenin oQF diliminde
FUHWJHOLUOHUL LoLQEHOLUOHQHQWXWaU×
7/ DüPDG×ù×QGDQ %D\
$·Q×Q elde etWLùL NLUD JHOLUL LoLQ
istisna uygulaQDFDNW×U
Örnek 2- Bayan (B), 2013 y×
O×QGD NRQXW RODUDN NLUD\D YHUGLùL
dairesinden 95.000 TL kira geliri
HOGHHWPLüWLU
%D\DQ %·QLQ HOGH HWWLùL Nonut kira geliri (95.000 TL), 2013 y×O×
EDN×P×QGDQ *HOLU 9HUJLVL .DQununun 103 QF PDGGHVLQGH
\D]×O× tarifenin oQF diliminde
FUHWJHOLUOHULLoLQEHOLUOHQHQWXWaU×
7/ DüW×ù×QGDQ HOGH HGiOHQ NLUD JHOLUL LoLQ LVWLVQD X\JulanmayaFDNW×U
Örnek 3- Bay & \×O×nGD NRQXW RODUDN NLUD\D YHUGLùL
dairesinden 4.000 TL kira geliri,
tamaP× tevkif yoluyla vergilendirilPLü 16.000 TL Lü\HUL NLUD JHOLUL YH
75.000 TL FUHWJHOLULHOGHHWPLüWLU
(OGH HGLOHQ JHOLU WRSODP×Q×Q
(4.000 + 16.000 + 75.000 =) 95.000
T/ \×O× EDN×P×QGDQ *HOLU
Vergisi Kanununun 103 QF
PDGGHVLQGH
\D]×O×
tarifenin
oQF GLOLPLQGH FUHW JHOLUOHUL
LoLQ EHOLUOHQHQ WXWDU× 7/
DüPDV×QHGHQL\OH7/·OLNNoQXW NLUD JHOLUL EDN×P×QGDQ LVWLsna
X\JXODQPDV× V|] NRQXVX ROPayacakW×U.
Örnek 4- %D\ ' \×O×nGD NRQXW RODUDN NLUD\D YHUGLùL
dairesinden 3.000 TL kira geliri,
tamaP× tevkif yoluyla vergilendirilPLü15.000 TL mevduat faiz geliri
ve 72.000 TL FUHW JHOLUL HOGH HtPLüWLU
%D\'·QLQelde etPLüROGXùX
NLUD JHOLUL \×O× EDN×P×Qdan
|QJ|UOHQ 7/·OLN LVWLVQD
KDGGLQLQDOW×QGDNDlG×ù×QGDQEX
gelirin istisnaya konu edilip edilPH\HFHùLQLQ WHVSLWL EDN×P×QGDQ
PNHOOHILQ HOGH HWPLü ROGXùX
PHQNXOVHUPD\HLUDG×JD\ULPHnkul sermaye iraG× YH FUHW JHOLUL
WRSODP×Q×Q *HOLU 9HUgisi Kanununun 103 QF maddesinde yer
alan tarifenin oQF diliminde
FUHWJHOLUOHULLoLQEHOLUOHQHQWXWaU×
Dü×S DüPDG×ù×QD D\U×FD EDN×lmayacakW×U 'ROD\×V×\OD %D\ '
elde etPLü ROGXùX V|] NRQXVX
mesken kira geliri istisna tutar×Q×Q
DOW×QGD NDOG×ù×QGDQ EX JHOLU LoLQ
beyanname vermeyecektir.
124
*/1+î0+
Örnek 5- Bayan (E), 2013 y×
O×QGDNRQXWRODUDNNLUD\DYHUGLùL
dairesinden 2.500 TL kira geliri,
WDPDP× tevkif yoluyla vergilendiULOPLü7/Lüyeri kira geliri, biULQFL LüYHUHQGHQ 7/ ikinci
LüYHUHQGHQ ise 30.000 TL FUHW
geOLULHOGHHWPLüWLU
%D\DQ (·QLQ elde etPLü olGXùX NRQXW NLUD JHOLUL \×O×
baN×P×QGDQ |QJ|UOHQ 7/·OLN LVWLVQD KDGGLQLQ DOW×QGD NDlG×ù×nGDQ EX NLUD JHOLUL \×OO×N JHOLU
vergisi beyannamesine dahil
edilmeyecektir.
Örnek 6- Bay (F), 2013 y×O×QGD
NRQXWRODUDNNLUD\DYHUGLùLGDLUesinden 5.000 TL kira geliri, ortaù×
ROGXùXDQRQLP üLUNHWWHQWDPaP×
tevkif
yoluyla
vergilendirilPLü
7/NkUSD\×elde etPLüWLU
Her ne kadar anonim üLUNHtlerden HOGH HGLOHQ NkU SD\×Q×Q
\DU×V× Gelir Vergisi Kanununun 22
nci PDGGHVLQH J|UH JHOLU YHUJiVLQGHQ LVWLVQD ROVD GD EX WXWDU×Q
taPDP×mesken kira gelirine istisQD X\JXODQ×S X\JXODQPD\DFaù×QD \|QHOLN N×\DVOamaya esas
WXWDU×Q WHVSLWLQGH GLNNDWH DO×QaFDNW×U%XQDJ|UHHOGHHGLOHQJeOLU WRSODP×Q×Q, (100.000+5.000 =)
7/ \×O× EDN×P×Qdan
Gelir Vergisi Kanununun 103 nF PDGGHVLQGH \D]×O× tarifenin
oQF GLOLPLQGH FUHW JHOLUOHUL
LoLQ EHOLUOHQHQ WXWDU× 7/
DüPDV× QHGHQL\OH7/·OLNNoQXW NLUD JHOLUL EDN×P×QGDQ LVWLsna
uygulaQPDV× V|] NRQXVX ROPayacakW×U
Örnek 7- Bayan (G), 2013 y×
O×QGDNRQXWRODUDNNLUD\DYHUGLùL
dairesinden 5.000 TL kira geliri, biULQFL LüYHUHQGHQ 7/ ikinci
LüYHUHQGHQ LVH 7/ FUHW
geliri ve JD\ULPHQNXO VDW×ü×QGDQ
ND\QDNO×7/GHùHUDUW×üka]DQF×HOGHHWPLüWLU
+HU QH NDGDU \×O× bak×
P×QGDQ JD\ULPHQNXO VDW×ü×QGDQ
HOGH HGLOHQ GHùHU DUW×ü kazanc×
Q×Q 7/·VL *HOLU 9HUJLVL .DQuQXQXQ PNHUUHU LQFL PDGGeVLQHJ|UHJHOLUYHUJisinden istisna
LGDUHNDUDUODUÕ
olsa da, mesken kira gelirine istisna uygulDQ×S X\JXODQPD\DFaù×QD \|QHOLN N×\DVOamaya esas
WXWDU×Q WHVSLWLQGH LVWLVQD Gülmeden |QFHNL WXWDU×Q WDPDP×
GLNNDWH DO×QDFDNW×U %XQD J|UH
HOGH HGLOHQ JHOLU WRSODP×Q×Q
(5.000 + 20.000 + 15.000 + 60.000
7/ \×O× EDN×P×ndan Gelir Vergisi Kanununun 103
QF PDGGHVLQGH \D]×O× tarifenin
oQF GLOLPLQGH FUHW JHOLrleri
LoLQ EHOLUOHQHQ WXWDU× 7/
DüPDV×QHGHQL\OH7/·OLNNoQXW NLUD JHOLUL EDN×P×QGDQ LVWLsna
X\JXODQPDV× V|] NRQXVX ROPayacakW×U
Örnek 8- Kamu kurumunda
D\O×NEUW90 TL maaüODoDO×üDQ
Bay (H), 1/7/2013 tarihinde
emekli olup, 60.140 TL emekli ikUDPL\HVLDOP×üve kendisine 2.700
TL emekOL D\O×ù× EDùODQP×üW×U $yU×FD\×O×QGDNRQXWRODUDNNiraya verGLùLGDLUHVLQGHQ7/
kira geliULHOGHHWPLüWLU
%D\+·Q×QHlGHHWWLùLNLUDJeOLULQH LVWLVQD X\JXODQ×S X\JXODnPD\DFDù×\×O×QGDHOGHHGilen kira gelirinin istisna haddi ]eULQGHROPDV×üDUW×\ODEH\DQHGLOLS
HGLOPH\HFHNOHULQH EDN×lPDNV×]×Q
D\U× D\U× YH\D ELUOLNWH PNellefin
HOGH HWPLü ROGXùX YDUVD FUHW
menkuOVHUPD\HLUDG×JD\ULPHnkul sermaye iraG× LOH GLùHU Na]DQoYHLUDWODU×Q×Q JD\ULVDILWXWDrODU× WRSODP×Q×Q *HOLU 9HUJLVL .aQXQXQXQ QF maddesinde
\D]×O× tarifenin oQF diliminde
FUHWJHOLUOHULLoLQEHOLUOHQHQWXWaU×
Dü×S DüPDG×ù×QD EDN×ODUDN WHspit
olunaFDNW×U
%D\ +·Q×Q 2013 y×O×LoHULVLQGH
HOGHHWWLùL7/·OLNPHVNen kira
gelirinin istisna haddi ]HULQGH
ROPDV× nedeniyle, istisnadan yaUDUODQ×O×S \DUDUODQ×ODPD\DFaù×Q×Q
tespitinde bu tutar da hesaplaPD\D NDW×ODFDN ROXS HOGH HGiOHQ WP JHOLU ND]DQo ve iratlar)
WRSODP×Q×QGD7/·\LDüPaV×
durumunda istisnadan yararlaQ×OPDV×V|]NRQXVXROPD\DFDNW×U
%XQDJ|UH\×O×LoHULsinde
HOGH HWWLùL JHOLU WRSODP× [(6 x
4.490) + 60.140 + (6 x 2.700) +
@ 7/ \×O× baN×P×QGDQ *HOLr Vergisi KanunuQXQ QF PDGGHVLQGH \D]×O×
WDULIHQLQ oQF GLOLPLQGH FUHW
JHOLUOHUL LoLQ EHOLUOHQHQ WXWDU×
7/ DüPDV× nedeniyle,
7/·OLN NRQXW NLUD JHOLUL EDN×
P×QGDQ LVWLVQD X\JXODQPDV× V|]
konusu olmayacakW×U
7HEOLùROXQXU
*(/ú5ú'$5(6ú%$û.$1/,ø,
*HOLU9HUJLVL6LUNOHUL
6D\×GVK-94/2014-%H\DQ9HUPH6UHOHULQLQ8]DW×lPDV×
Tarih: 11.02.2014
Konusu:
Ekim-.DV×P-$UDO×N
'|QHPLQHDLW'|rGQFho
$\O×N *HoLFL 9HUJL %H\DQQDPeVLQLQ9HULOPH6UHVLQLQ8]DW×OPDV×
1. GiULû
Ekim-$UDO×N G|QHPLQH
LOLüNLQ G|UGQF o D\O×N JHoLFL
vergi beyannamesinin verilme
VUHVLQLQ X]DW×OPDV× EX 6LUNOHULQ
NRQXVXQXROXüWXUPDNWDG×U
2. Gelir ve Kurum Geçici Vergi Beyannamelerinin Verilme Süresinin UzaWÖOPDVÖ
QDPHOHULQLQ YHULOPH VUHVL ûubat 2014 PazartHVL JQ VRQXQD
NDGDUX]DW×lP×üW×U
<RùXQ Lü \N LOH LOJLOi olarak
%DNDQO×ù×P×]D LOHWLOHQ VRUXQODU
nedeniyle, Vergi Usul Kanununun
0NHUUHU LQFL PDGGesindeki
\HWNL\HGD\DQ×ODUDN
%H\DQQDPH YHUPH VUHVLQLQ
X]DW×OPDV× |GHPH VUHVLQL HWNLOePHPHNWHGLU%XQHGHQOHPNHlleflerin beyan ettikleri vergileri
NDQXQL VUHVLQGH |Geyecekleri
tabiidir.
ûXEDW JQ DNüDP×
na kadar verilmesi gereken gelir
YH NXUXP JHoLFL YHUJL EH\Dn-
Duyurulur.
*(/ú5ú'$5(6ú%$û.$1/,ø,
Gelir Vergisi SiUNOHUL
Tarih: 17.03.2014
*LULû
26/08/2010 tarihli ve 27684
VD\×O× 5HVPL *D]HWH
GH \D\×POa-
125
*/1+î0+
ùOJLOLROGXøXPDGGHOHU Gelir Vergisi Kanunu Madde 9, 61, 65, 70,
85, 86 ve 94.
ùOJLOL ROGXøX ND]DQo WUOHUL Ticari
ND]DQoFUHWVHUEHVWPHVOHNNa]DQF×gayrimenkul VHUPD\HLUDG×
Konusu: $LOH KHNLPOHUL WDUDI×nGDQ\DS×ODQPDOYHKL]PHWDO×mODU×QD LOLüNLQ |GHPHOHULQ YHUJiOHQGLULOPHVLKDNN×QGD
6D\×GVK-95/2014-2
QDUDN \UUOùH JLUHQ 6HUL
1ROX *HOLU 9HUJLVL *HQHO 7HEOLùL
ile aile hekimlerine 193 VD\×O×*HOLU
9HUJLVL .DQXQXQXQ QF
PDGGHVLQGH VD\×ODQ |GHPHOHrGHQ WHYNLIDW \DSPD \NPOO
ù JHWLULOPHVLQH NDUü× \DUJ× \ROu-
LGDUHNDUDUODUÕ
LGDUHNDUDUODUÕ
QDEDüYXUXOPDVׁ]eULQH'DQ×üWD\
%DüNDQO×ù× WDUDI×QGDQ 7HEOLùLQ
X\JXODPDV×QD \|QHOLN RODUDN Yerilen kararlar ile ilgili olarak
27/06/2011 tarih ve GVK-77/
2011- VD\×O× YH Warih
ve GVK-78/2011- VD\×O× *HOLU
Vergisi SirNOHUL\D\×PODQP×üW×U
%X GHID 'DQ×üWD\ '|UGnF
Dairesince verilen 09/10/2013 tarihli ve Esas No: 2010/7413, Karar
1R VD\×O× tarihli ve Esas No: 2010/8272, KaUDU 1R VD\×O× YH
09/10/2013 tarihli ve Esas No:
2010/6406, Karar No: 2013/6811
VD\×O× NDUDUODU× LOH GDYDQ×Q HVDV
\|QnGHQUHGGLQHKNPHGLOPHVL
QHWLFHVLQGH NDUDU×Q X\JXODQPaV×QDLOLüNLQDo×NODPDODUEX 6LUNOerin konuVXQXROXüWXUPDNWDG×U
.DUDUÖQ8\JXODQPDVÖ
VD\×V×QD \HU YHULOHQ NDUDUODU X\aU×QFD DLOH KHNLPOHUL WDUDI×QGDQ
\DS×ODQPDOYHKL]PHWDO×PODU×QD
LOLüNLQ|GHPHOHULQYHUJLOHQGLULOPHVL
KDNN×QGD 0 tarihli ve
VD\×O×5HVPL*D]HWH
GH\a\×PODQDQ 6HUL 1ROX *HOLU
9HUJLVL *HQHO 7HEOLùLQLQ X\JXOaPDV×QDGHYDPHGLOecektir.
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